IPSAS Business Rules BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) ipsas:Assets ipsas:LiabilitiesAndNetAssetsEquity BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.) ipsas:ShareCapital ipsas:ClassOfCommonStockAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/ipsas','ipsas:ClassOfCommonStockAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/ClassesOfCommonStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) ipsas:Taxes ipsas:RevenueFromExchangeTransactions ipsas:GeneralPublicServices ipsas:Defense ipsas:FeesFinesPenaltiesAndLicenses ipsas:FinanceCosts ipsas:EconomicAffairs ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures ipsas:GainLossFromDiscontinuedOperations ipsas:SurplusDeficit BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance) ipsas:CashAndCashEquivalentsPerCashFlowStatement ipsas:NetCashFlow BF, Part 2: Changes in Equity Noncontrolling Interest ipsas:NoncontrollingInterest ipsas:SurplusDeficitAttributableToNoncontrollingInterest ipsas:NoncontrollingInterestOtherIncreaseDecrease BF, Part 2: Changes in Equity COMMON STOCK ipsas:ShareCapital ipsas:ShareCapitalContributions ipsas:ShareCapitalDistributions ipsas:ShareCapitalOtherIncreaseDecrease BF, Part 2: Changes in Equity AccumulatedSurplusesDeficits ipsas:AccumulatedSurplusesDeficits ipsas:SurplusDeficitAttributableToOwnersControllingEntity ipsas:DividendsPaid ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease BF, Part 2: Changes in Equity TOTAL ipsas:Equity ipsas:SurplusDeficit ipsas:DividendsPaid ipsas:GainOnPropertyRevaluation ipsas:LossOnRevaluationOfInvestments ipsas:ShareCapitalContributions ipsas:ShareCapitalDistributions ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations ipsas:OtherIncreaseDecreaseInEquity BF, Part 4: Changes in Equity, Common Stock, Shares ipsas:ShareCapitalSharesOutstanding ipsas:ShareCapitalSharesAdditionalSharesIssued ipsas:ShareCapitalSharesOptionsExercised ipsas:OtherIncreaseDecreaseInShareCapitalShares KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND ipsas:Land ipsas:LandAdditions ipsas:LandDisposals ipsas:LandRevaluations ipsas:LandOtherIncreaseDecrease KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS ipsas:BuildingsNet ipsas:BuildingsNetAdditions ipsas:BuildingsNetDisposals ipsas:BuildingsNetRevaluations ipsas:BuildingsNetOtherIncreaseDecrease KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES ipsas:FurnitureAndFixturesNet ipsas:FurnitureAndFixturesNetAdditions ipsas:FurnitureAndFixturesNetDisposals ipsas:FurnitureAndFixturesNetRevaluations ipsas:FurnitureAndFixturesNetOtherIncreaseDecrease KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER ipsas:MachineryNet ipsas:MachineryNetAdditions ipsas:MachineryNetDisposals ipsas:MachineryNetRevaluations ipsas:MachineryNetOtherIncreaseDecrease KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach) ipsas:PropertyPlantAndEquipmentNet ipsas:PropertyPlantAndEquipmentNetAdditions ipsas:PropertyPlantAndEquipmentNetDisposals ipsas:PropertyPlantAndEquipmentNetRevaluations ipsas:BuildingsNetOtherIncreaseDecrease Details of property, plant, and equipment foots. ipsas:PropertyPlantAndEquipmentNet ipsas:SubclassificationAxis VARIABLE_Total http://accounting.auditchain.finance/ipsas/role/support/level4/PropertyPlantAndEquipmentAxisDetails http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Impairment Losses (Reversals) Recognized in Income.) ipsas:ImpairmentLossesReversalsRecognizedInIncome frm:SegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/frm','frm:SegmentAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Average Number of Employees.) ipsas:AverageNumberEmployees frm:SegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/frm','frm:SegmentAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Salary per director foots to total salaries. ipsas:KeyManagementSalary ipsas:KeyManagementClassAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/ipsas','ipsas:KeyManagementClassAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Bonuses per director foots to total bonuses. ipsas:KeyManagementBonuses ipsas:KeyManagementClassAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/ipsas','ipsas:KeyManagementClassAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; KeyManagement Fees per director foots to total KeyManagement Fees. ipsas:KeyManagementFees ipsas:KeyManagementClassAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/ipsas','ipsas:KeyManagementClassAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: KeyManagement Compensation; Total Salaries, Bonuses and KeyManagement Fees per director foots to total for all directors. ipsas:KeyManagementSalaryBonusesAndFees ipsas:KeyManagementClassAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://accounting.auditchain.finance/ipsas','ipsas:KeyManagementClassAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net) ipsas:Revenue ipsas:CustomerAxis xfi:fact-explicit-dimension-value($VARIABLE_Total_Customer,QName('http://accounting.auditchain.finance/ipsas','ipsas:CustomerAxis')) http://accounting.auditchain.finance/ipsas/role/schedule/level4/SalesAnanysisSchedule http://xbrl.org/int/dim/arcrole/domain-member child